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The consultant asks whether the reinvestment exemption can be applied to a habitual home after selling a property that ceased being their residence in 2012 due to a job transfer. The DGT responds that it is not possible because the property was not a habitual residence in the two years prior to the sale.
Question posed: Whether the exemption for reinvestment in a primary residence may be applied, taking into account the job transfer in the year 2012.
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